Taxation Determination TD 2007/2 Income tax: should a taxpayer who has incurred a loss or made a net capital loss for an income year retain records relevant to the ascertainment of that loss only for the record retention period prescribed under income tax law?

Taxation Determination TD 2007/3 Income tax: is a deduction allowable to complying superannuation funds under section 279 of the Income Tax Assessment Act 1936, for insurance premiums attributable to the provision of benefits for members in the event of temporary disability longer than two years?

Taxation Ruling TR 97/25 Income tax: property development – deduction for capital expenditure on construction of income producing capital works, including buildings and structural improvements and its addendum TR 97/25A

Taxation Ruling TR 2012/6 – Income tax: deductibility under subsection 295-465(1) of the Income Tax Assessment Act 1997 of premiums paid by a complying superannuation fund for an insurance policy providing Total and Permanent Disability cover in respect of its members.

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